2013S0304-1 02/18/13
By: Zerwas H.B. No. 2288
A BILL TO BE ENTITLED
AN ACT
relating to the exemption from sales and use taxes of certain health
care supplies.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.313, Tax Code, is amended by
amending Subsection (a) and adding Subsections (e) and (f) to read
as follows:
(a) The following items are exempted from the taxes imposed
by this chapter:
(1) a drug or medicine, other than insulin, if
prescribed or dispensed for a human or animal by a licensed
practitioner of the healing arts;
(2) insulin;
(3) a drug or medicine that is required to be labeled
with a "Drug Facts" panel in accordance with regulations of the
federal Food and Drug Administration, without regard to whether it
is prescribed or dispensed by a licensed practitioner of the
healing arts;
(4) a hypodermic syringe or needle;
(5) a brace; hearing aid or audio loop; orthopedic,
dental, or prosthetic device; ileostomy, colostomy, or ileal
bladder appliance; or supplies or replacement parts for the listed
items;
(6) a therapeutic appliance, device, and any related
supplies specifically designed for those products, if dispensed or
prescribed by a licensed practitioner of the healing arts, when
those items are purchased and used by an individual for whom the
items listed in this subdivision were dispensed or prescribed;
(7) corrective lens and necessary and related
supplies, if dispensed or prescribed by an ophthalmologist or
optometrist;
(8) specialized printing or signalling equipment used
by the deaf for the purpose of enabling the deaf to communicate
through the use of an ordinary telephone and all materials, paper,
and printing ribbons used in that equipment;
(9) a braille wristwatch, braille writer, braille
paper and braille electronic equipment that connects to computer
equipment, and the necessary adaptive devices and adaptive computer
software;
(10) each of the following items if purchased for use
by the blind to enable them to function more independently: a slate
and stylus, print enlarger, light probe, magnifier, white cane,
talking clock, large print terminal, talking terminal, or harness
for guide dog;
(11) hospital beds, including mattresses;
(12) blood glucose monitoring test strips;
(13) an adjustable eating utensil used to facilitate
independent eating if purchased for use by a person, including a
person who is elderly or physically disabled, has had a stroke, or
is a burn victim, who does not have full use or control of the
person's hands or arms;
(14) subject to Subsection (d), a dietary supplement;
and
(15) intravenous systems, supplies, and replacement
parts designed or intended to be used in the diagnosis, cure,
mitigation, treatment, or prevention of disease, illness, injury,
or pain of humans.
(e) For purposes of this section, a product is an
intravenous system if the product is designed or intended to be used
to administer fluids, electrolytes, blood and blood products, or
drugs to patients, or to withdraw tissue samples, blood, or fluids
from patients, without regard to whether the product is designed or
intended to be inserted subcutaneously or into a vein, artery,
cavity, muscle, organ, or other part of the body. The term includes
access ports, adapters, bags and bottles, cannulae, cassettes,
catheters, clamps, connectors, drip chambers, extension sets,
filters, in-line ports, luer locks, needles, poles, pumps and
batteries, spikes, tubing, valves, volumetric chambers, and items
designed or intended to connect qualifying products to one another
or to secure qualifying products to a patient.
(f) In this section, "hospital bed" means a bed specially
designed for patients with special features for the comfort and
well-being of the patient and for the convenience of health care
workers and includes any devices built into the bed or designed for
use with the bed. A hospital bed may have, but is not required to
have, wheels, adjustable height for the entire bed, adjustable head
and feet sections, adjustable side rails, and electronic controls
to operate both the bed and other nearby electronic devices. The
term includes infant warmers, incubators, other beds for neonatal
and pediatric patients, and beds specifically designed and marketed
for use for the rest, recuperation, and treatment of obese
patients, obstetric patients, and burn patients. The term
"hospital bed" does not include stretchers, gurneys, or delivery
tables.
SECTION 2. The change in law made by this Act is a
clarification of existing law and does not imply that existing law
may be construed as inconsistent with the law as amended by this
Act.
SECTION 3. This Act takes effect September 1, 2013.